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Authority can't review order post estimate u/s 127. Rejected application contrary to scheme. HC allowed petition to pay amount+9% interest.

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....Designated authority cannot review its own order once estimate is issued u/s 127 of Act. Order rejecting application contrary to SVLDRS scheme. Petitioner requested to pay amount stated in Form SVLDRS-2, rejected citing no facility to amend form after deadline. HC directed respondent authority to permit petitioner to make payment with interest at 9% from due date till actual payment. Petition allowed.....

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